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Muhammad Bahrul Ilmi
Universitas Muhammadiyah Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Mathematics Physics

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Conceptualizing The Interplay Between Profitability, Capital Adequacy, and Deposit Mobilization In Islamic Banking Muhammad Bahrul Ilmi; Qurrata Ayna
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.619

Abstract

In recent years, Islamic banks in Indonesia have experienced rapid Growth, especially in the province of Aceh. Even though the Growth of Islamic banks is quite rapid, as seen in data from the Financial Services Authority (OJK), their market share in Indonesia is still far below that of conventional banks. The Third-Parties Fund at Bank Aceh Syariah is interesting to study as a measure of how the Bank can attract customers to save with it through Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The population of this study is the Bank Aceh Syariah. The data collection technique used the documentation method on the official banking website of Bank Aceh Syariah. The methodology of this research is quantitative. The data used are secondary, obtained from Bank Aceh Syariah's annual reports from 2011 to 2020. In this study, the data analysis included descriptive analysis, validity tests, pilot tests, reliability tests, and classic assumption tests. And for hypothesis testing, multiple regression, adjusted R2, F-statistic, partial test (T-test), and automatic linear modeling are used. The data is processed using SPPS for Windows.
Enhancing Accountability in Religious Institutions: A Conceptual Model of PSAK 45 Application in Mosques Muhammad Bahrul Ilmi; Dini Cantika Marpaung
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.620

Abstract

This study aims to determine the effects of financial statement quality and the jamaah trust on the conceptual model of PSAK 45 in Yogyakarta. PSAK 45 is a Statement of Financial Accounting Standards that focuses on the Financial Reporting of Nonprofit Entities and was ratified by the Financial Accounting Standards Board on April 8, 2011. Mosques are nonprofit organizations used for worship and for all activities related to the people. For this reason, mosques require an accounting process that produces an effective financial reporting system and provides all the information supporting worship facilities and religious activities, including maintenance and repair activities. Financial statements play an important role in presenting information generated by the Mosque's activities and operations. The quality of financial reports is an important factor for mosque organizations, as they can demonstrate that the takmir are properly accountable for the authority granted to them as a mandate to manage funds or assets originating from the congregation or the community. The results show that the quality of the financial statements and the Jamaah trust are affected by the conceptual model of PSAK 45.
Co-Authors Dini Cantika Marpaung Qurrata Ayna